The basic tax allo\u00adwan\u00adce deter\u00admi\u00adnes the inco\u00adme thres\u00adhold below which no inco\u00adme tax is paya\u00adble. For the year 2023, it stood at 10,908 euros. A mar\u00adried cou\u00adple from the juris\u00addic\u00adtion of the M\u00fcns\u00adter Finan\u00adce Court con\u00adside\u00adred this amount to be too low and took the mat\u00adter to court to force an increase. Howe\u00adver, the court dis\u00admissed the claim.<\/p>\n
The clai\u00admants argued that the basic allo\u00adwan\u00adce of 10,908 euros no lon\u00adger ful\u00adly cover\u00aded the tax-law sub\u00adsis\u00adtence mini\u00admum. In sup\u00adport of their case, they refer\u00adred to the \u2018B\u00fcr\u00adger\u00adgeld\u2019 (citizen\u2019s inco\u00adme): the allo\u00adwan\u00adce must be at least as high as the \u2018B\u00fcr\u00adger\u00adgeld\u2019 pay\u00adments plus the housing cos\u00adts reco\u00adg\u00adnis\u00aded under that sche\u00adme. Spe\u00adci\u00adfi\u00adcal\u00adly, they reques\u00adted an increase of 500 euros per per\u00adson. They also deman\u00added that the annu\u00adal broad\u00adcas\u00adting licence fee of 220 euros be reco\u00adg\u00adnis\u00aded as part of the sub\u00adsis\u00adtence mini\u00admum and be exempt from tax.<\/p>\n
The rele\u00advant tax office had initi\u00adal\u00adly dis\u00admissed the appeal as inad\u00admis\u00adsi\u00adble becau\u00adse the tax assess\u00adment noti\u00adce on this mat\u00adter was in any case alre\u00ada\u00addy sub\u00adject to a reser\u00adva\u00adti\u00adon pen\u00adding a final con\u00adsti\u00adtu\u00adtio\u00adnal ruling. The Tax Court nevert\u00adhel\u00adess allo\u00adwed the cla\u00adim, as con\u00adsti\u00adtu\u00adtio\u00adnal mat\u00adters are ulti\u00adm\u00adate\u00adly deci\u00added only by the Fede\u00adral Con\u00adsti\u00adtu\u00adtio\u00adnal Court and the clai\u00admants have a legi\u00adti\u00adma\u00adte inte\u00adrest in judi\u00adcial protection.<\/p>\n
The M\u00fcns\u00adter Finan\u00adce Court found no suf\u00adfi\u00adci\u00adent grounds to sug\u00adgest that the basic allo\u00adwan\u00adce was uncon\u00adsti\u00adtu\u00adtio\u00adnal. The allo\u00adwan\u00adce of 10,908 euros for 2023 is based on the Fede\u00adral Government\u2019s 14th Report on the Mini\u00admum Cost of Living. This report com\u00adpri\u00adses three components:<\/p>\n
Accor\u00adding to the court, the metho\u00addo\u00adlo\u00adgy used to deter\u00admi\u00adne the\u00adse amounts is trans\u00adpa\u00adrent and bey\u00adond reproach. Nor does the dis\u00adcount rate appli\u00aded give rise to any uncon\u00adsti\u00adtu\u00adtio\u00adnal discrimination.<\/p>\n
Regar\u00adding the argu\u00adment con\u00adcer\u00adning the broad\u00adcas\u00adting licence fee, the court cla\u00adri\u00adfied that social law and tax law ser\u00adve dif\u00adfe\u00adrent pur\u00adpo\u00adses. Social law is based on an individual\u2019s needs, whe\u00adre\u00adas tax law is gui\u00added by the prin\u00adci\u00adple of the abili\u00adty to pay of all tax\u00adpay\u00aders. It is the\u00adr\u00ade\u00adfo\u00adre not neces\u00adsa\u00adry for the two sys\u00adtems to be pre\u00adcis\u00ade\u00adly ali\u00adgned under tax law. Cer\u00adtain gene\u00adra\u00adli\u00adsa\u00adti\u00adons \u2013 that is, blan\u00adket assump\u00adti\u00adons made wit\u00adhout a detail\u00aded exami\u00adna\u00adti\u00adon of indi\u00advi\u00addu\u00adal cases \u2013 are per\u00admis\u00adsi\u00adble under con\u00adsti\u00adtu\u00adtio\u00adnal law.<\/p>\n
The Finan\u00adce Court has gran\u00adted lea\u00adve to appeal to the Fede\u00adral Finan\u00adce Court (BFH). Seve\u00adral cases on the same issue are alre\u00ada\u00addy pen\u00adding the\u00adre, under the case num\u00adbers III R 26\/24, III R 41\/25 and III R 42\/25. Ulti\u00adm\u00adate\u00adly, only the Fede\u00adral Con\u00adsti\u00adtu\u00adtio\u00adnal Court can pro\u00advi\u00adde a defi\u00adni\u00adti\u00adve ans\u00adwer to the ques\u00adti\u00adon of whe\u00adther the basic allo\u00adwan\u00adce for 2023 was in accordance with the Constitution.<\/p>\n
Anyo\u00adne wis\u00adhing to rai\u00adse a simi\u00adlar objec\u00adtion to their own tax assess\u00adment for 2023 should bear in mind that many assess\u00adments on this mat\u00adter have alre\u00ada\u00addy been issued on a pro\u00advi\u00adsio\u00adnal basis. This means that the tax office has express\u00adly left the mat\u00adter open and is awai\u00adting cla\u00adri\u00adfi\u00adca\u00adti\u00adon from the hig\u00adhest court. If in doubt, it is advi\u00adsa\u00adble to seek advice from a tax advi\u00adser or soli\u00adci\u00adtor to assess your own situation.<\/p>\n
M\u00fcns\u00adter Regio\u00adnal Court, jud\u00adge\u00adment of 16 June 2026, case num\u00adber 2 K 2077\/25 E<\/strong><\/p>\n